{"id":25554,"date":"2016-09-22T00:00:32","date_gmt":"2016-09-22T00:00:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25554"},"modified":"2016-10-31T08:44:17","modified_gmt":"2016-10-31T08:44:17","slug":"nguyen-tac-ke-toan-xay-dung-co-ban-do-dang-theo-thong-tu-133-tk241","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25554","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo th\u00f4ng t\u01b0 133 – TK 241"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo th\u00f4ng t\u01b0 133 – TK 241<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u00a0<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh) v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

C\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0 XDCB v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u ho\u1eb7c t\u1ef1 l\u00e0m. \u1ede c\u00e1c doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh \u0111\u1ea7u t\u01b0 XDCB theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 l\u00e0m th\u00ec t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh x\u00e2y l\u1eafp, s\u1eeda ch\u1eefa.<\/span><\/p>\n

b) Chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u00f9 h\u1ee3p nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1ch quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, bao g\u1ed3m:<\/span><\/p>\n

– Chi ph\u00ed x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– Chi ph\u00ed thi\u1ebft b\u1ecb;<\/span><\/p>\n

– Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0;<\/span><\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n;<\/span><\/p>\n

– Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 241 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 \u1edf m\u1ed7i h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i l\u0169y k\u1ebf k\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

c) Khi \u0111\u1ea7u t\u01b0 XDCB c\u00e1c chi ph\u00ed x\u00e2y l\u1eafp, chi ph\u00ed thi\u1ebft b\u1ecb th\u01b0\u1eddng t\u00ednh tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng tr\u00ecnh; C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c th\u01b0\u1eddng \u0111\u01b0\u1ee3c chi chung. Ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ti\u1ebfn h\u00e0nh t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c cho t\u1eebng c\u00f4ng tr\u00ecnh theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ri\u00eang c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec t\u00ednh tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh \u0111\u00f3;<\/span><\/p>\n

– C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed chung c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u c\u00f4ng tr\u00ecnh m\u00e0 kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c cho t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

d) Chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3. \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec, duy tu \u0111\u1ecbnh k\u1ef3 m\u00e0 kh\u00f4ng l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 c\u00f3 ngu\u1ed3n trang tr\u1ea3i ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n theo quy \u0111\u1ecbnh khi vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec ph\u00e1t sinh.<\/span><\/p>\n

\u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y d\u1ef1ng TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea ho\u1eb7c \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00f2a nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec k\u1ebf to\u00e1n v\u1eabn t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u00ean TK 241. Khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng XDCB d\u1edf dang m\u00e0 ph\u1ea3i thanh to\u00e1n cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7: Chi ph\u00ed XDCB d\u1edf dang \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh, nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec chi ph\u00ed XDCB d\u1edf dang t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, chi ph\u00ed XDCB d\u1edf dang t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh, nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

g) Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c khi doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng (k\u1ec3 c\u1ea3 vi\u1ec7c \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh ngay v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh thanh l\u00fd v\u00e0 thu h\u1ed3i c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a d\u1ef1 \u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 thu h\u1ed3i.<\/span><\/p>\n

i) C\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh nh\u01b0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, chi ph\u00ed \u0111\u1ea5u th\u1ea7u (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u), chi ph\u00ed th\u00e1o d\u1ee1 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ebf li\u1ec7u c\u00f3 th\u1ec3 thu h\u1ed3i) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

k) Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed kh\u00f4ng t\u1ea1o ra s\u1ea3n ph\u1ea9m th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed ch\u1ea1y th\u1eed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang; Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed t\u1ea1o ra s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed ch\u1ea1y th\u1eed c\u00f3 t\u1ea3i \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean TK 154 – Chi ph\u00ed s\u1ea3nxu\u1ea5t, kinh doanh d\u1edf dang, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u1edbi s\u1ed1 thu t\u1eebvi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

2. T\u00e0i kho<\/strong>\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 2411 – Mua s\u1eafm TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed mua s\u1eafm TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed mua s\u1eafm TSC\u0110 trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (k\u1ec3 c\u1ea3 mua TSC\u0110 m\u1edbi ho\u1eb7c \u0111\u00e3 qua s\u1eed d\u1ee5ng). N\u1ebfu mua s\u1eafm TSC\u0110 v\u1ec1 ph\u1ea3i \u0111\u1ea7u t\u01b0, trang b\u1ecb th\u00eam m\u1edbi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00ec m\u1ecdi chi ph\u00ed mua s\u1eafm, l\u1eafp \u0111\u1eb7t v\u00e0 trang b\u1ecb th\u00eam c\u0169ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 2412 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0) v\u00e0 \u1edf m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean TSC\u0110 th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 t\u00ednh th\u1eb3ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

3. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong> d<\/strong>\u1edf dang<\/strong><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh (TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh);<\/span><\/p>\n

– Chi ph\u00ed mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (tr\u01b0\u1eddng h\u1ee3p c\u1ea7n c\u00f3 giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng);<\/span><\/p>\n

– Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Chi ph\u00ed c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– Gi\u00e1 tr\u1ecb TSC\u0110 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ecb lo\u1ea1i b\u1ecf v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed duy\u1ec7t b\u1ecf kh\u00e1c k\u1ebft chuy\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

– Chi ph\u00ed d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T d\u1edf dang;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110TT \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo th\u00f4ng t\u01b0 133 – TK 241<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 111<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u theo Th\u00f4ng t\u01b0 133 \u2013 TK 152<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3347],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25554"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25554"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25554\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25554"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}